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14 - Proposed FY 2013-14-15 Spending Plan Protecting our community's health and the environment by providing solid w aste and sewer collection services. www.cmsdca.gov Costa Mesa Sanitary District ….an Independent Special District Memorandum ITEM NO. 14 T o: Board of Directors From: Scott Carroll , General Manager Date: March 28 , 2013 Subject: Proposed 2013/14 & 2014/15 Spe nding Plan Summary The following is staff’s proposed spending plan for the next two fiscal years (2013 -14 & 2014 -15). On April 18, 2013, staff will present to the Board projected revenues for the next two fiscal years along with proposed rates for solid w aste and liquid waste funds. S ta ff Recommendation That the Board of Directors give staff directions on the proposed two year spending plan for the District’s Solid and Liquid Waste Funds . Analysis The proposed spending plan for Fiscal Year 2013 -1 4, whic h includes personnel along with mainte nance & operations, is $10,868,290 . This spending pl an is flat from this years adopted budget . The proposed spending plan for Fiscal Year 2014 -15 Budget is $1 0,994,400 , which represents a 1.2 % increase from FY 2013 -1 4 due to a Cost of Living A djustment (COLA) to salaries and an increase in pension cost from CalPERS . The following is a breakdown of the proposed spending plan for personnel and each department within the District. Personnel – FY 2013 -14 The proposed sp ending plan for pers onnel for FY 2013 -14 is $1,824,960 . This plan represents a 20 % increase due to a proposed reorganization of the Finance Department and the conversion of an existing part -time employee (Maintenance Assistant) to full time status . Board of Directors March 28, 2013 Page 2 of 14 General Manager Accounting Manager Accounting Specialist II District Treasurer C urrently, the Finance Department consist of an Accounting Manager (currently vacant) that reports directly to the general manager. The accounting manager has one subordinate, the Accounting Specialist II pos i tion. Below is the organization chart for the Finance department. After a review of the current workload in the Finance Department, a survey of surrounding special districts as well as reviewing a copy of the latest function and compensation survey offered by the California Special Dist rict Association (CSDA), staff determined that an Accounting Manager position was not a typical occurrence among other special district organizations. Instead, the position that performs all of the functions of the existing Accounting Manager position is performed by a Finance Manager. This classification change would put CMSD in alignment with other special districts in California. The Finance Manager will continue to perform all of the functions the previous incumbent had performed with a focus on prov iding public finance administration. The position will be a highly responsible supervisory and administrative position, which includes planning, organizing, and directing the activities of the Finance Department. The Finance Manager will be responsible f or financial planning, budgeting, accounting, data processing, revenue administration, purchasing, special assessments, and service charges for the District. This position will provide financial support and analysis related to District operations to the G eneral Manager. This proposal would eliminate the Accounting Manager classification. Additional staffing changes in the Finance Department include the following. Accountant Series: This classification series will include a Senior Accountant, Accountant , and Associate Accountant. The Accountant Series provides increasing levels of responsibility in the Finance Department, which will alleviate ma n y day to day accountant activities from the Finance Manager’s role and eliminate the need for the Treasurer’s office to provide internal controls by reviewing the Finance Manager’s accounting work. Implementation of this series classification will provide growth opportunities within the organization by enabling existing staff, the Accounting Board of Directors March 28, 2013 Page 3 of 14 General Manager Finance Manager Accountant Series District Treasurer Senior Accountant Associate Accountant Acco untant Account Clerk (PT) Specialist II, to gr ow into higher levels of responsibility. If approved by the Board, the Accounting Specialist II will fill this series at the Associate Accountant level. During the course of the next twelve to eighteen months, staff anticipates being able to promote the Associate Accountant into the Accountant position. This proposal would eliminate the Accounting Specialist classification. Account Clerk (PT): The Account Clerk will serve to provide technical support to the Accountant. This position is proposed as a p art -time position whose only focus of responsibility will be performing payroll and accounts payable activities. It is anticipated that once the Associate Accountant assumes the role of Accountant, given the work load, a need will exist to assist the Acco untant in performing routine, non -varied, accounting activities. The proposed Finance Department structure will enable the Treasurer to focus on the District’s investment portfolio since he will no longer be needed to implement internal control of the Dis trict’s daily financial transactions during the Finance Manager vacancy . Additionally, this structure will provide growth opportunity for staff and meet the management demands of the General Manager. A salary survey for all the positions identified above was conducted that included surveying special districts in similar size to CMSD, as well as surveying accounting positions in the private sector. The additional cost for reorganizing the Fina nce Department will be $50,900 annually. The proposed salary s tructure for the positions in the Finance Department is consistent with the public and private sectors. Copies of the salary survey along with the job descriptions are available in this report as Attachment “A”. Below is the organization chart for the pr oposed restructuring of the Finance Department. Board of Directors March 28, 2013 Page 4 of 14 Maintenance Assistant: The increased frequency in main line cleaning by the District sewer maintenance staff has created a scheduling conflict for pump station maintenance. Since st aff took over half of the routine line cleaning maintenance, staff’s goal is to have a crew of two out cleaning the sewer system on a daily basis to complete the footage. Because of this, it leaves one maintenance worker to perform routine checks and repa irs at pump stations. Some of the tasks that are done at the stations require assistance to complete as well as for safety purposes. While at the stations, the worker is exposed to high voltage and open wells. If an incident were to occur, a second work er will be on site to notify emergency services. A part -time maintenance worker would suit this purpose. Staff would be able to schedule the tasks that need to be completed with two staff at the stations without interfering with the sewer cleaning crew. The part -time maintenance worker would also gain knowledge and skills and learn the many aspects of the pump stations and can be more helpful. Staff estimates there is a need for additional assistance on a part -time basis, for approximately 20 hours per week for pump station maintenance. The District currently has a Maintenance Assistant position that provides building and facilities maintenance on a part -time basis, 20 hours per week. Upgrading this position to full -time would fill the void the sewer m aintenance staff has realized. The Maintenance Assistant can provide buildings and facilities maintenance as well as assist with pump station maintenance. This proposal identified above will provide growth opportunity for staff and will cost the Distri ct an additional $111,400 a nnually, which is broken down as follows:  Staff proposes to re -align the Finance Manager’s salary range to be equivalent to that of the Administrative Service Manager. This would incur an additional annual cost of approximately $7,500.  The creation of the Accountant series would include re -classifying the Accounting Specialist position to the Associate Accountant position, which would incur an additional an nual cost of approximately $4,200.  The Accountant salary range would rema in at the current range as the District currently has this classification within its organizational structure. The Senior Accountant position would incur an additional annual cost of approximately $26,900; however, this cost is not budgeted and will not i ncur in the next two fiscal years.  Creation of the part -time Account Clerk position would incur an additional ann ual cost of approximately $30,400  Re -classifying the part -time Maintenance Assistant position to a full -time Maintenance Assistant position wou ld incur an additional annual cost of approximately $42,400 annually, which includes benefits. Board of Directors March 28, 2013 Page 5 of 14 The Accountant Series and Maintenance Assistant position is consistent with District’s Strategic Plan Element No. 6.0, Personnel/Organizational Management, whi ch states the following: “Objective: To e mploy and retain a high quality and motivated workforce . Strategy: We will do this by utilizing sound policies and personnel practices, offering competitive compensation and benefits, providing opportunities for training, development and professional growth, while ensuring a safe and secure workplace.” District Salaries: Salaries account for a Cost of Living a djustment (COLA) of 2% (February to February Consumer Price Index for Los Angeles, Orange and Riverside Counties). Every employee, except the general manager will receive the C OLA on July 1, 2013, as reaffirmed by the B oard on April 27, 2011 . There are no proposed adjustments for the Board of Director salaries, which currently receive $221.00 per attend ed meeting not to exceed six meetings in a month. District Benefits: There are no adjustments to health benefits. Employees will receive $7 99 a month for single and $1,199 a month for family to cover health related expenses. Expenses over this allotted amount are paid by the employee. Board members are eligible to participate in the District’s health benefit plan, but must reimburse the District 80% of health benefit premiums. Currently, only one Board of Director is signed up on the District’s health benefit plan. District Retirement: On June 23, 2011 the Board of Directors approved a two tier pension program where new employees will be on the 2% @ 60 formula and pay their 7% share of employee pension cost. Currently, five district employees are on the 2% @ 60 formula tha t is saving the District $35,000 a year on pension costs. On January 1, 2013, the District implemented Governor Brown’s Pension Reform Act that requires new employee to be on a 2% @ 62 formula and pay their full share of employee p ension cost. Currently, the District has three vacant positions (Accounting Manager, Permit Clerk , and Management Assistant). If these positions are filled by applicants from the private sector or have not worked in the public sector for more than six mo nths, these applicants will be on the 2% @ 62 formula. However, if the applicants are currently employed in the public sector that has a reciprocity agreement with CalPERS or has been unemployed from the public sector for less than six months than these a pplicants will be on the District’s 2% @ 60 formula. There are five District employees that are on the District’s original retirement plan of 2% at 55. The District pays the employee shared cost (7%) for four of the employees. Board of Directors March 28, 2013 Page 6 of 14 The general manager is cur rently paying 2.5% of the 7% employee shared cost and is expected to pay his full 7% by 2014 -15, which is a sav ings of approximately $12,000 annually . Personnel – FY 2014 -15 The proposed spending plan for pers onnel for FY 2014 -15 is $1,965,600 . This plan represents an 8 % increa se due to a COLA assumption and CalPERS rate increases for pension cost . The spending plan also takes into account the hiring of a part -time Account Clerk , if needed. Maintenance & Operations – 2013 -14 The maintenance & operations spending plan consist of six departmen ts. The proposed total cost for all six departments is $9,0 43,330 , which is a 3 % decrease or $3 29,181 less than thi s year adopted budget . The following is a proposed spending plan for each department. Administration : This department is the budget for the General Manager’s Office, District Counsel, personnel, risk management, emergency preparedness, HQ building, permit Clerk and the front office. The proposed spending plan is $694,730 , which is 9 % increase from this year’s adopted budget. The following are significant changes in the proposed spending plan:  Building Maintenance – The proposed spending plan is increasing from $16,000 (FY 2012 -13) to $24,800, which is an increase of 55%. The increase is due to buildi ng neglect in years past. The hiring of a part -time maintenance assistance has identified on -going maintenance to ensure the life ex pectancy of the building is met .  EOC Equipment and Supplies – The proposed spending plan is decreasing from $9,900 to $4,00 0, which is a decrease of 60 %. The District’s EOC is stocked with necessary supplies and equipmen t. The $4,000 is for redundant wireless internet .  Sewer Lateral Assistance Program – Due to the growing popularity of this program, staff is recommending fun ding for this program be increased from $200,000 to $225,000.  Professional Services – The proposed spending plan is decreasing from $124,680 (FY 2012 -13) to $68 ,000, which represents a 45 % decrease. The decrease is due to several studies that were budgete d in 2012 -13 such as the Zero Waste Plan and the Knowledge Transfer Program . Next fiscal year staff is proposing implementing wireless capabilities from HQ to the Yard that will enable District maintenance staff to access GIS and work order system from th e field.  Contract Services – This expense is pl anned for a 100% increase of $27,000. Of this amount, $22,000 is due to continual use of a consultant for permitting services until staff can complete it’s analysis of this position. In addition, $5,000 is b udgeted for temporary staff in case additional help is needed at HQ. Board of Directors March 28, 2013 Page 7 of 14  Staff Development – The proposed spending plan is increasing from $11,320 to $16,230, which is an increase of 43%. This spending plan adheres to the District’s Strategic Plan Element No . 6.0, Personnel/Organizational Managem ent. A breakdown and description of the proposed training opportunities is describ ed in the attachment.  Capital Outlay - This expense is pl anned for a 100% increase of $65 ,0 00 due to replacing the parking lot at HQ f or $50,000 and performing exterior improvements to the building for $15,000. In addition, $6,750 is budgeted for three computer workstations. District Clerk - This department is the budget for the District Clerk ’s Office that is administered by the deput y Clerk position. This office is responsible for the maintenance of official District records for public, private and government use, adheres to the District’s records retention schedule, maintains Board schedules and meetings and is responsible for arran ging travel plans for the Board. In addition, the deputy Clerk serves as Notary Public for the District as well certifying and validating all District documents, administer s the oath of office to newly -elected /appointed Directors; handle subpoenas and pub lic records requests . This budget also funds Board development and training at professional organizations such as the California Special Districts Association (CSDA). The proposed spending plan is $186,600 , which is a 27 % decrease from this year’s adopted budget. The following are significant changes in the proposed spending plan:  Election Costs – There are no District elections in 2013 -14, which is a savings of $60,000.  Postage – The spending plan for postage has significantly decreased from $41,300 to $15,000 because the newsletter is now budgeted out of the Solid Waste budget.  Contract Services – Contract se rvices is increasing 100% to $30 ,000 to hire a consultant for scanning approved plans into the District’s GIS. Having plans in the GIS will assist staff when they are in the field.  Equipment Maintenance – This line item will increase 100% to $8,500 for LaserFiche software annual support . LaserFiche software is used for the Board agenda packets on District iPads and it’s used to download documents o n the District’s website.  Public Info/Ed/Community Promo – This budget is planned to be significantly reduced from $34,420 to $5,000 because of shifts in responsibilities. In the past, this office was responsible for developing and disseminating the Distr ict newsletter, but now that is being performed in the Solid Waste budget. Finance – This department is responsible for accounts payable, purchasing, payroll, preparing the budget and the Comprehensive Annual Financial Report (CAFR). The Board of Directors March 28, 2013 Page 8 of 14 department also performs expenditure and revenue forecasting, data processing and oversees the District’s credit card purchasing program. In addition, this department contracts investment services with CBIZ, which is serving as the District Treasurer. The proposed spend ing plan is $2,068,100 , whic h is flat from this year’s adopted budget. The following are significant changes in the proposed spending plan:  Fiscal Services – This line item is being reduced by 1 3 % from $48,000 to $42,000; however, the District’s contract wit h CBIZ is increasing from $22,000 to $30,000 to continue serving as interim accounting manager until this position is filled permanently.  Asset Replacement Charge – This is an internal charge to fund assets such as vehicles, computers, fax machines, etc . The asset replacement charge for solid waste is increasing from $12,900 to $30,000 because the District recently purchased a Chevrolet Volt for code enforcement. In addition, the liquid waste asset replacement charge is increasing from $132,700 to $175 ,000 because of the new sewer combination truck the District recently acquired.  Transfer Out – This is money transferred from the District’s Sewer Fund to the Asset Management Fund as the annual contribution for asset management . A total of $1,748,000 is being proposed for transfer out, which is the same amount transferred out in the FY 2012 -13 budget. Engineering – This department is responsible for engineering and design services for sewer infrastructure, construction inspections, Fats Oil & Grease (FOG ) program for restaurants and the District’s inflow reduction program. The District contracts engineering, design and construction inspections with Robin B. Hamers & Associates (RBH). RBH serves as the District Engineer. The proposed spending plan for Engineering is $3 47,200 , which is a 10 % decrease from this year’s adopted budget. The following are significant changes in the proposed spending plan:  Contract Services – Staff is proposing a significant increase fr om $2,500 to $23,0 00. The proposed sp ending plan includes $15,000 for a Ductile Iron Pipe (DIP) analysis to determine the condition of these pipes for possible repair and/or replacement. In addition, $7,500 is budgeted for the District’s hydraulic modeling.  Inside Inspections – This service involves inspecting projects from outside agencies (e.g. City of Costa Mesa, Irvine Ranch Water District, Southern California Edison, etc.) that are working nearby District sewer pipes. The proposed spending plan is being reduced by 49% from $89,900 to $4 6,000 to accommodate projected increases in inspections services for outside inspections and sewer lateral assistance program. Board of Directors March 28, 2013 Page 9 of 14  Outside Inspections – This service involves inspecting projects from new construction and/or development where the cost is recove red through District fees . There have been signs that the economy is improving and staff believes development within the District service area will pick up. Therefore, the proposed spending plan is to increase this line item from $26,800 to $42,000, whic h is an increase of 57 %.  Inflow Reduction – The Board adopted a policy to plug and seal 1,008 manhole covers. This objective will be complete this fiscal year. Occasionally, the manhole covers will need to be plugged again and staff is planning to purcha se manhole covers without pick holes. Staff is proposing to reduce this line time expense from $26,000 to $10,000. Solid Waste – This department is responsible for ensuring that solid waste is collected from residents on a weekly basis and the District i s doing its part to comply with state mandates of diverting at least 50% of the waste from the landfill. This department is also responsible for administering the District’s many solid waste programs such as sharps, household hazardous waste and pharmaceu tical collections. The department is also responsible for implementing the District’s composting program, telephone book recycling collection program, and many school education programs. The proposed spending plan for Solid Waste is $4,698 ,900 , which is a decrease of nearly 2 % from this year’s adopted budget. The following are significant changes in the proposed spending plan:  Trash Hauler – 50 % of the proposed budget for this department is for trash hauling services with CR&R Environmental Services. C MSD is considered built out, so staff is not anticipating any changes in this budget line item of $2,370,000.  Recycling/Disposal – 44% of the proposed budget for this department is for recycling and diversion efforts at CR&R’s Material Recovery Facility (M RF) in Stanton. In 2012, the District experienced the lowest amount of tonnage collected at 39,851 tons. The District is also experiencing the highest diversion rate of nearly 58%. The proposed spending plan for this line item is slightly less than this year ’s budget from $2,100,000 to $2,081,000.  Household Hazardous Waste – This is the door -to -door collection program for senior and disabled resi dents. On August 20, 2012 , the Board appropriated $75,000 into this line item to expand the program. The pro gram is not experiencing the success staff anticipated probably because the District needs to do a better job on promoting the program. However, staff believes $50,000 will be adequate enough to fund several hundred collections.  Catalog Choice (Junk Mail Program) – Staff is proposing to no longer fund this program. The company, Catalog Choice, is no longer promoting this program because it is not profitable enough and therefore, staff believes the service to Board of Directors March 28, 2013 Page 10 of 14 our residents will diminish. Staff will conti nue to search for other options and/or new programs to promote reducing junk mail.  Professional Services – Staff is proposing to decrease this l ine item from $30,700 to $17,600 because Catalog Choice is no longer being funded and GovDelvery is funded in th e Administration Budget . In addition, In FY 2012 -13, the District funded $20,000 for website design. T he District’s grant to purchase composting bins will expire on December 31, 2013 . Money is budgeted ($15,000) to continue purchasing these bins and offe ring them to residents.  Contract Services – This line item is proposed to increase by 100% to $28,000 because the District’s grant for composting workshops will expire at the end of 2013. $5,000 is budgeted to continue this program for the remainder of th e fiscal year. In addition, the District is planning to sponsor another Household Hazardous Collection event at Orange Coast College. Staff has budgeted $23,000, which is 50% of the cost. The other 50% of the cost will be incurred by the County’s OC Was te & Recycling Department.  Public Info/Ed/Community Promo – The proposed spending plan for this line item will increase from $13,224 to $30,200 because the grant with OC Waste and Recycle will expire at the end of 2013 and this department is now responsibl e for preparing and disseminating the District’s newsletter, “One Person’s Trash”, which is not being distributed four times a year.  Staff Development – This line item is being proposed to increase from $2,000 to $6,300 because there are now two staff memb ers (Management Analyst and Management Assistant) responsible for managing and administering this department. Sewer Operations – This department is responsible for maintaining and repairing 224 miles of sewer pipelines, 20 pump stations and over 4,650 man hole covers. The proposed spending plan for Sewer Operations is $1,047,8 00 , which is a 17 % decrease from this year’s adopted budget. The following are significant changes in the proposed spending plan:  Capital Outlay – The proposed spending plan for thi s line item is $296,000, which is a 48 % decrease from this years budget. In FY 2012 -13 Budget $564,230 was budgeted. Of this amount over $300,000 was for a new sewer combination truck that is now in service. In FY 2013 -14, staff is proposing to replace the utility truck for $150,000. Th e existing utility truck is more than ten years old and past its replacement schedule. In addition, the crane on the existing utility truck cannot pickup the District’s large pumps out of wet wells. This service is cont racted out. The new utility truck will have the capability of removing large pumps. In addition, staff is proposing to purchase additional smart covers ($20,000) that can detect high water before reaching the pump stations. This will give staff addition al time to respond before a sewer overflow Board of Directors March 28, 2013 Page 11 of 14 occurs. Other items proposed to be purchased in Capital Outlay include toughtop laptops ($27,000, which includes licensing) that will allow staff to access GIS and work orders in the field. A temporary electrica l panel for $7,000 is being proposed that will the pumps to continue operating while staff performs maintenance and/or repairs to the existing electrical panel. The temporary panel will not require a temporary by -pass pump to be dispatched and hooked up, which can be time consuming. Also included is replacing equipment at pump stations ($62,000) that adhere to the replacement schedule of the District’s Asset Management Plan. Maintenance & Operations – 2014 -15 The proposed maintenance & operations spendin g plan is $9,0 46,550 , which is flat from the proposed spending plan for 2013 -14 and a 3 % decrease or $325,961 less than this year ’s adopted budget. The following is a proposed spending plan for each department. Administration - The proposed spending plan is $61 9,580 which is 1 1 % decrease from the proposed spen ding plan in FY 2013 -14 and a 2 % decrease from this year’s adopted budget. The following are significant changes in the proposed spending plan.  Professional Services – The proposed spending plan fo r this line item is $38,000, which is a decrease of 4 4 % from the proposed spending plan in 2013 -14 because the wireless connection from HQ to the Yard will be complete and staff will then have access to GIS and CMMS in the field.  Contract Services – $30,00 0 is proposed for contract services. Of this amount, $25,000 is for a classification and salary/benefits survey to determine if current job titles are consistent with the workload and the salaries are competitive in both the public an d private sectors .  Ca pital Outlay – Staff is proposing to reduce capital outlay expenses from the proposed $65,000 (FY 2013 -14) to $17,75 0 because the parking lot at HQ will be finished. In addition, $6,750 is budgeted for three computer workstations. District Clerk - The pro posed spending plan is $229,100 which is 23 % increase from the proposed spending plan in FY 2013 -14 because $50,000 is budgeted for District elections. Finance – The proposed spending plan is $2,145,270, which is a 4% increase from the proposed spending p lan in FY 2013 -1 4 because the asset replacement charge for liquid waste is increasing to $201,000 because of the District acquiring a new utility truck. In addition, Transfer Out is increasing to $1,801,000 because the asset management model is projecting a 3% increase in funding to accommodate asset replacements. Board of Directors March 28, 2013 Page 12 of 14 Engineering - The proposed spending plan is a 2% decrease from the prop osed spending plan for 2013 -14. Staff is proposing to spend $341,700 in 201 4 -15 compared to $347,200 in 2013 -14 and $386,9 50 in 2012 -13. There are no significant changes in the 2014 -15 proposed spending plan. July 23, 2014 will be the fifth year of the Agreement between RBH and the District. In accordance with the Agreement, the following rates will go into effect on July 24, 2014. 1st 4 Years Year 5 Increase % Market Rate Retainer 1,400/mo 1,530/mo 1.8 N/A Engineer 96.50/hr 105.00/hr 1.8 175.00/hr Draftsman 65.00/hr 71.00/hr 1.8 105.00/hr Inspector 64.50/hr 70.00/hr 1.8 75.00 -85.00/hr Solid Waste – The proposed spending plan is $4,773,900 which is a 2% increase from the 2013 -14 proposed spending plan and relatively no change in the 2012 -13 adopted budget. Staff is assuming trash hauling and recycling/disposal costs will remain constant; however, the following l ine items are proposed to have significant changes.  Professional Services – FY 2014 -15 will be the first full year since the grant with OC Waste & Recycling has expired. Funding is needed to purchase composting bins and offer free workshops to the commun ity. Staff is budgeting $30,000 for composting bins. Sewer Operations – The proposed spending plan for this department is $937,000 , which is 11% decrease from the proposed spending plan for FY 2013 -14 and a 26% decrease from the adopted 2012 -13 Budget. T he following line items are proposed to have significant changes.  Professional Services – The spending plan for this line item will increase to $44,400 because the District will conduct an internal audit of its Sewer System Management Plan (SSMP) that has to be done once every two years.  Equipment Maintenance – Staff is proposing the increase the spending for equipment maintenance because the District’s fleet is aging and due to the volatility of diesel gasoline.  Capital Outlay – No vehicles are planned for replacement in 2014 -15, so staff is proposing a decrease in spending from $296,000 in FY 2013 -14 to $157,200 in FY 2014 -15. Strategic Plan Element & Goal Board of Directors March 28, 2013 Page 13 of 14 This item adh eres to the objective and strategy of Strategic Element 7 .0, Finance, which states: “Objective: To ensure the short and long -term fiscal health of the District. Strategy: The District will forecast and plan revenue and expenditures and maintain appropriate reserves and investments to provide financial resources to fund current and pla nned operations and projects.” Legal Review Not applicable Financial Review Personnel FY 2012 -13 Adopted FY 2013 -14 Proposed FY 2014 -15 Proposed Salaries & Benefits 1,522,670 1,824,960 1,965,600 M&O Administration 632,940 694,730 61 9,580 D istrict Clerk 257,120 186,600 229,100 Finance 2,055,660 2,068,100 2,145,270 Engineering 386,950 347,200 341,700 Solid Waste 4,776,586 4,698,900 4,773,900 Sewer Operations 1,263,255 1,047,800 937,000 Subtotal: 9,372,511 9,0 43,330 9,0 46,550 Grand Total: $10,895,181 $10,868,290 $11,012,150 Committee Recommendation Not applicable Public Notice Process Copies of this report are on file and will be included with the entire agenda packet for the March 28 , 201 3 Board of Directors regular meeting at D istrict Headquarters and on District’s website. Alternative Actions 1. Direct staff to report back with more information. Attachment s A: Salary Survey and Job Descriptions for Finance Department B: Proposed Spending Plan for Fiscal Years 2013/14 -15 Review ed by: Board of Directors March 28, 2013 Page 14 of 14 Marc Davis District Treasurer/Interim Accounting Manager